Lt. Suresh Chandra Kataria througn L/H Rakesh Kataria, Ratlam V. PCIT Indore-1, Indore

MA 14/Ind/2023

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Lt. Suresh Chandra Katariya, through his legal heir Rakesh Kataria, seeking rectification of a typographical error in the Income Tax Appellate Tribunal's order dated February 22, 2023. The error pertained to the incorrect naming of the assessee's and the Department's representatives in the tribunal's order. The tribunal acknowledged the mistake and corrected the names to reflect the actual representatives who appeared in the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130737 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 27-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHOK MAHAJAN; SIDDHARTH MAHAJAN; ASHOK KUMAR MAHAJAN
• Keywords: Revision of order
• Section: 263

Judgement Text

Page 1 of 4 आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA No. 14/Ind/2023 (Arising out of ITA No.90/Ind/2022) Assessment Year: 2017-18 Lt.Suresh Chandra Katariya, Through L/H Rakesh Kataria, Ratlam बनाम/ Vs. PCIT-1, Indore (Applicant) (Respondent) PAN: ADXPK2918F Assessee by Shri Ashok Mahajan, Shri Siddharth Mahajan, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.06.2023 Date of Pronouncement 12.06.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: By way of this Misc. Application, the assessee is seeking rectification of mistake in the order dated 22 nd February, 2023, of this Tribunal. 2. The ld. Authorized Representative of the assessee has submitted that the only mistake in the impugned order of the Tribunal is regarding typographical error in writing the name of the Authorized Representative of Lt. Suresh Chandra Katariya, Through L/H Rakesh Katariya, Ratlam M. A.No.14/In/2023 A.O.O. I.T.A.No. 90/In/2022 A.Y.2017-18 Page 2 of 4 the assessee. He pointed out that in the order the Representative of the assessee is mentioned as Pankaj Mongra, CA, whereas the assessee was represented by Shri Ashok Kumar Mahajan, CA and Siddharth Mahajan, CA. 3. The ld. DR has also pointed out that even the name of the ld. DR also incorrectly mentioned in the order as this appeal of the assessee was filed against the order of the Pr.CIT U/S 263 and, therefore, the Department was represented by Shri P.K.Mishra, CIT DR and not by the Senior DR as mentioned in the order. 4. Having considered the submissions of the ld. Authorized Representative as well as ld. DR , at the out-set, we note that in the title of the case and array of party in the order dated 22 nd February, 2023, the particulars of the representative of the appellant and respondent are mentioned as under :- Appellant by : Shri Pankaj Mongra, C. A. Respondent by : Shri Ashish Porwal, Sr. DR 5. We find that this appeal filed by the assessee was represented by Shri Ashok Kumar Mahajan and Shri Siddharth Shankar Mahajan, as per the authority/power of attorney available on record. Further, since the appeal was directed against the revision order passed by Pr.CIT u/s 263, therefore, the Department was also represented by the CIT DR and not by Senior DR. Accordingly, we find that this is an apparent mistake in the shape of Lt. Suresh Chandra Katariya, Through L/H Rakesh Katariya, Ratlam M. A.No.14/In/2023 A.O.O. I.T.A.No. 90/In/2022 A.Y.2017-18 Page 3 of 4 typographical error in giving the names of the representative of the assessee as well as Department. Hence, the impugned order is modified and the particulars of the representatives of assessee and Department shall be read as under :- Appellant by : Shri Ashok Kumar Mahajan, CA and Siddharth Shankar Mahajan, CA Respondent by : Shri P.K. Mishra, CIT DR. 6. Resultantly, this Misc. Application is allowed. Order pronounced in the open court on 12/06/2023. Order pronounced as per Rule 34 of I.T.A.T. Rules, 1963 on....../....../2023. Sd/- Sd/- VIJAY PAL RAO B.M.BIYANI JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 12.06.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Lt. Suresh Chandra Katariya, Through L/H Rakesh Katariya, Ratlam M. A.No.14/In/2023 A.O.O. I.T.A.No. 90/In/2022 A.Y.2017-18 Page 4 of 4 1. Date of taking dictation 2. Date of typing & draft order placed before the Dictating Member 3. Date on which the approved draft comes to the Sr. P.S./P.S. 4. Date on which the approved draft is placed before other Member 5. Date on which the fair order is placed before the Dictating Member for pronouncement 6. Date on which the file goes to the Bench Clerk 7. Date on which the file goes to the Head Clerk 8. Date on which the file goes to the Assistant Registrar for signature on the order 9. Date of dispatch of the Order